Civic Intelligence

Juniata Mennonite School

990 • Fiscal year 2015 • EIN 23-2150464

Jul 01, 2014 to Jun 30, 2015 • Filed on May 11, 2015

289 Leonard Hill RoadMc Alisterville, PA 17049

(717) 463-2898

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

25th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

25th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

48th percentile

2.3%

Higher net margin than 48% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

67th percentile

$52,541

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 6.3% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

89th percentile

50%

Faster asset growth than 89% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

22nd percentile

-13%

Faster revenue growth than 22% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$72,811

Up $24,131 (+50%) from 2014

Net Assets

Up

$72,811

Up $133,385 (+220%) from 2014

Liabilities

Down

$0

Down $109,254 (-100%) from 2014

Revenue

Down

$833,446

Down $121,343 (-13%) from 2014

Expenses

Down

$814,079

Down $180,322 (-18%) from 2014

Net Income

Up

$19,367

Up $58,979 (+149%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0-$1.0MAssets 2013: $62,624Liabilities 2013: $83,586Net Assets 2013: -$20,9622013Assets 2014: $48,680Liabilities 2014: $109,254Net Assets 2014: -$60,5742014Assets 2015: $72,811Liabilities 2015: $0Net Assets 2015: $72,8112015Assets 2016: $71,538Liabilities 2016: $0Net Assets 2016: $71,5382016Assets 2017: $81,934Liabilities 2017: $0Net Assets 2017: $81,9342017Assets 2018: $122,141Liabilities 2018: $0Net Assets 2018: $122,1412018Assets 2019: $295,556Liabilities 2019: $135,000Net Assets 2019: $160,5562019Assets 2020: $492,168Liabilities 2020: $296,088Net Assets 2020: $196,0802020Assets 2021: $905,935Liabilities 2021: $304,083Net Assets 2021: $601,8522021Assets 2022: $1,017,686Liabilities 2022: $0Net Assets 2022: $1,017,6862022Assets 2023: $1,549,508Liabilities 2023: $0Net Assets 2023: $1,549,5082023Assets 2024: $2,026,841Liabilities 2024: $0Net Assets 2024: $2,026,8412024Assets 2025: $2,289,196Liabilities 2025: $0Net Assets 2025: $2,289,1962025

Highlighted filing

2015

Assets$72,811
Liabilities$0
Net Assets$72,811

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2013: $939,4462013Revenue 2014: $954,789Expenses 2014: $994,401Net Income 2014: -$39,6122014Revenue 2015: $833,446Expenses 2015: $814,079Net Income 2015: $19,3672015Revenue 2016: $1,032,976Expenses 2016: $942,023Net Income 2016: $90,9532016Revenue 2017: $897,546Expenses 2017: $942,190Net Income 2017: -$44,6442017Revenue 2018: $1,288,727Expenses 2018: $1,177,112Net Income 2018: $111,6152018Revenue 2019: $1,237,277Expenses 2019: $1,198,862Net Income 2019: $38,4152019Revenue 2020: $1,367,755Expenses 2020: $1,332,231Net Income 2020: $35,5242020Revenue 2021: $1,615,637Expenses 2021: $1,209,865Net Income 2021: $405,7722021Revenue 2022: $1,745,054Expenses 2022: $1,329,220Net Income 2022: $415,8342022Revenue 2023: $1,674,465Expenses 2023: $1,477,978Net Income 2023: $196,4872023Revenue 2024: $1,754,850Expenses 2024: $1,428,345Net Income 2024: $326,5052024Revenue 2025: $1,713,333Expenses 2025: $1,450,978Net Income 2025: $262,3552025

Highlighted filing

2015

Revenue$833,446
Expenses$814,079
Net Income$19,367
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 11, 2015
Return Version
2014v6.0
Gross Receipts
$936,627
Mission and Program Overview

Mission

Juniata mennonite school provides christian families with a christ-centered, biblical education for students k-12.`

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities-$47,086-
Savings and Temporary Cash Investments$18,540$21,501▲ $2,961
Cash and Non-Interest-Bearing Accounts$4,475$4,224▼ $251
Accounts Receivable$-26,932--
Total Assets$-3,917$72,811▲ $76,728
Liabilities
Unsecured Notes Loans Payable$95,000--
Accounts Payable and Accrued Expenses$12,479--
Total Liabilities$107,479$0▼ $107,479
Net Assets / Fund Balance
Temporarily Rstr Net Assets-$26,193-
Permanently Rstr Net Assets-$25,000-
Unrestricted Net Assets$-111,396$21,618▲ $133,014
Total Net Assets Fund Balance$-111,396$72,811▲ $184,207
Total Liabilities and Net Assets / Fund Balance$-3,917$72,811▲ $76,728

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$24,059--
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Thomas Q GetzAdministrator$48,300$4,241$52,541

Board Members and Trustees

NameTitle
Merv GraybillChairman
Melissa DelanceyVice Chairman
Roy BrubakerAsst Secretary
Todd TaylorAsst Treasurer
Doug MeiserMember-at-large
Becky ArnoldSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$88,697
Program Service Revenue
$614,891
Investment Income
$4,336
Other Revenue
$125,522
All Other Contributions
$64,494
Change in Net Assets
$19,367
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$659,100
Other Expenses$154,979
Total Fundraising Expense$1,550
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$455,518$86,690$1,440$543,648
Other Employee Benefits$55,287$15,165-$70,452
Occupancy$39,298$1,077-$40,375
Payroll Taxes$33,321$6,895$110$40,326
Other Expenses$27,968$222-$27,968
All Other Expenses$19,592$6,645-$26,237
Insurance-$10,539-$10,539
Office Expenses-$5,738-$5,738
Information Technology$1,205$3,500-$4,705
Pension Plan Contributions$3,826$848-$4,674
Conferences and Meetings$2,282--$2,282
Fees for Services Accounting-$2,229-$2,229
Interest-$1,752-$1,752
Travel$800--$800
Advertising-$475-$475
Total Functional Expenses$665,505$147,024$1,550$814,079
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$224,993
Fundraising Direct Expenses$103,181
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
School Sale$106,598$106,598$21,787$84,811
Gift Cards$67,855$67,855$67,286$569
Total Events$224,993$224,993$103,181$121,812
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

Director doug meiser is the father of kindergarten teacher kiersta meiser

Governing body decisions Part VI line 7B

The church school nominating committee consists of 3 persons appointed by the church school committe. This committeeis responsible to prepare a slate of nominees to be presented at the annual association meeting for the election of theboard members. Association members may submit names for nominating to the committee. The committee shall evaluate all persons nomiated as to their eligiblity to serve. The slate of nominees shall be mailed to all association members. Association members may vote by absentee ballot or they may vote at the annual meeting. As soon as the association meeting is adjourned, the board meets together and elects officers by nomination and ballot.

Form 990 governing body review Part VI line 11

The completed 990 will be emailed to all officers and board members by the bookkeeper. The board will be asked for comments and input. The bookkeeper will act as liason to correct or change any items requested by the board. Explanations will be provided to all those who request additional information.

CEO executive director top management comp Part VI line 15A

Compensation for the school superintendent (ceo) shall be determined by the board of directors.

Governing documents etc available to public Part VI line 19

The governing documents are available at the school office upon advance request. A short time frame is necessary to provide the documents when school is in session and also to provide staff ample time to schedule such task into thier daily responsibilities.

Filing and Contact Details

Filer

Filer Name
Juniata Mennonite School
EIN
23-2150464
Address
289 LEONARD HILL ROAD, MC ALISTERVILLE, PA 17049

Signing Officer

Name
Jenny Fuller
Title
Secretary
Phone
7174632898
Signed
2015-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Merv Graybill
Formed
1980
Legal Domicile
Pa
Voting Board Members
7
Independent Board Members
7
Employees
50
Volunteers
300

Preparer

Firm
C P a Associates Belleville
Address
4262 EAST MAIN STREET, BELLEVILLE, PA 17004
Preparer
Harriet V Davis CPA
Phone
7179359913
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

The changes made from the prior year net assets are:add in endowment investments not included $42,024lines of credit had been listed in cash basis report 95,000transfer to payroll account 500 --------------------------------------------------------________ sub total------------ $137,524line of credit amounts borrowed 135,000line of credit amounts paid on balance (110,000) --------------------------------------------------------_________ other changes in net assets $162,524

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IRS990ScheduleD/OtherSecuritiesGrp/Desc1DOMINI SOCIAL INVESTMENTS MUTAL FUN
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0DURING THE YEAR ENDED JUNE 30,2015, THE SCHOOL FAILED TO ADVERTISE ITS NON-DISCRIMINATION POLICY IN A LOCAL NEWSPAPER. HOWEVER, THE NON-DISCRIMINATION POLICY IS PRESENT ON THE SCHOOLS WEBSITE AND IT IS A PART OF ALL APPLICATION PACKETS GIVEN TO PROSPECTIVE STUDENTS AND THEIR PARENTS OR GUARDIANS. THE DISCRIMINATION POLICY IS STATED BELOW.JMS DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, OR NATIONAL OR ETHNIC ORIGIN IN ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSION POLICIES, OR OTHER SCHOOL ADMINISTERED PROGRAMS. DURING THE YEAR 2015-16, THE SCHOOL WILL ADVERTISE IN A LOCAL NEWSPAPER OF GENERAL CIRCULATION.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of nondiscriminatory policy (Question 3)
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SCHOOL SALE
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt067855
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt050540
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DIRECTOR DOUG MEISER IS THE FATHER OF KINDERGARTEN TEACHER KIERSTA MEISER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CHURCH SCHOOL NOMINATING COMMITTEE CONSISTS OF 3 PERSONS APPOINTED BY THE CHURCH SCHOOL COMMITTE. THIS COMMITTEEIS RESPONSIBLE TO PREPARE A SLATE OF NOMINEES TO BE PRESENTED AT THE ANNUAL ASSOCIATION MEETING FOR THE ELECTION OF THEBOARD MEMBERS. ASSOCIATION MEMBERS MAY SUBMIT NAMES FOR NOMINATING TO THE COMMITTEE. THE COMMITTEE SHALL EVALUATE ALL PERSONS NOMIATED AS TO THEIR ELIGIBLITY TO SERVE. THE SLATE OF NOMINEES SHALL BE MAILED TO ALL ASSOCIATION MEMBERS. ASSOCIATION MEMBERS MAY VOTE BY ABSENTEE BALLOT OR THEY MAY VOTE AT THE ANNUAL MEETING. AS SOON AS THE ASSOCIATION MEETING IS ADJOURNED, THE BOARD MEETS TOGETHER AND ELECTS OFFICERS BY NOMINATION AND BALLOT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COMPLETED 990 WILL BE EMAILED TO ALL OFFICERS AND BOARD MEMBERS BY THE BOOKKEEPER. THE BOARD WILL BE ASKED FOR COMMENTS AND INPUT. THE BOOKKEEPER WILL ACT AS LIASON TO CORRECT OR CHANGE ANY ITEMS REQUESTED BY THE BOARD. EXPLANATIONS WILL BE PROVIDED TO ALL THOSE WHO REQUEST ADDITIONAL INFORMATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION FOR THE SCHOOL SUPERINTENDENT (CEO) SHALL BE DETERMINED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING DOCUMENTS ARE AVAILABLE AT THE SCHOOL OFFICE UPON ADVANCE REQUEST. A SHORT TIME FRAME IS NECESSARY TO PROVIDE THE DOCUMENTS WHEN SCHOOL IS IN SESSION AND ALSO TO PROVIDE STAFF AMPLE TIME TO SCHEDULE SUCH TASK INTO THIER DAILY RESPONSIBILITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE CHANGES MADE FROM THE PRIOR YEAR NET ASSETS ARE:ADD IN ENDOWMENT INVESTMENTS NOT INCLUDED $42,024LINES OF CREDIT HAD BEEN LISTED IN CASH BASIS REPORT 95,000TRANSFER TO PAYROLL ACCOUNT 500 --------------------------------------------------------________ SUB TOTAL------------ $137,524LINE OF CREDIT AMOUNTS BORROWED 135,000LINE OF CREDIT AMOUNTS PAID ON BALANCE (110,000) --------------------------------------------------------_________ OTHER CHANGES IN NET ASSETS $162,524
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Explanation of other changes in net assets or fund balances Part XI line 9
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IRS990/TotalProgramServiceRevenueAmt0614891
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0622937
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0833446
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ReturnHeader/BuildTS02016-08-17 19:52:53Z
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